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DELEK US HOLDINGS, INC. v. UNITED STATES

No. 21-5257.

32 F.4th 495 (2022)

DELEK US HOLDINGS, INC., Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Sixth Circuit.

Decided and Filed: April 22, 2022.

Attorney(s) appearing for the Case

ARGUED: Robert J. Kovacev , NORTON ROSE FULBRIGHT US LLP, Washington, D.C., for Appellant. Paul A. Allulis , UNITED STATES DEPARTMENT OF JUSTICE, Washington, D.C., for Appellee. ON BRIEF: Robert J. Kovacev , NORTON ROSE FULBRIGHT US LLP, Washington, D.C., Robert C. Morris , NORTON ROSE FULBRIGHT US LLP, Houston, Texas, for Appellant. Paul A. Allulis , Bruce R. Ellisen , UNITED STATES DEPARTMENT OF JUSTICE, Washington, D.C., for Appellee. David B. Blair , Carina C. Federico , CROWELL & MORING LLP, Washington, D.C., for Amicus Curiae.

Before: GIBBONS, ROGERS, and NALBANDIAN, Circuit Judges.

OPINION

Delek, a fuel producer, contends that it overpaid its income taxes and seeks a refund. The IRS counters that what Delek really wants to do is double dip. Delek earned a tax credit by mixing renewables into its products. Since that credit applies against the fuel excise tax, Delek ended up paying less...

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